Fla. Stat. 196.082
Discounts for disabled veterans; surviving spouse carryover

(1)

Each veteran who is age 65 or older and is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property that the veteran owns and resides in if:The disability was combat-related; andThe veteran was honorably discharged upon separation from military service.

(a)

The disability was combat-related; and

(b)

The veteran was honorably discharged upon separation from military service.

(2)

The discount shall be in a percentage equal to the percentage of the veteran’s permanent, service-connected disability as determined by the United States Department of Veterans Affairs.

(3)

If the partially or totally and permanently disabled veteran predeceases his or her spouse and if, upon the death of the veteran, the spouse holds the legal or beneficial title to the homestead and permanently resides thereon as specified in s. 196.031, the discount from ad valorem tax that the veteran received carries over to the benefit of the veteran’s spouse until such time as he or she remarries or sells or otherwise disposes of the property. If the spouse sells or otherwise disposes of the property, a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to his or her new residence, as long as it is used as his or her primary residence and he or she does not remarry. An applicant who is qualified to receive a discount under this section and who fails to file an application by March 1 may file an application for the discount and may file a petition pursuant to s. 194.011(3) with the value adjustment board requesting that the discount be granted. Such application and petition shall be subject to the same procedures as for exemptions set forth in s. 196.011(9).

(4)

To qualify for the discount granted under this section, an applicant must submit to the county property appraiser by March 1:An official letter from the United States Department of Veterans Affairs which states the percentage of the veteran’s service-connected disability and evidence that reasonably identifies the disability as combat-related;A copy of the veteran’s honorable discharge; andProof of age as of January 1 of the year to which the discount will apply.

Any applicant who is qualified to receive a discount under this section and who fails to file an application by March 1 may file an application for the discount and may file, pursuant to s. 194.011(3), a petition with the value adjustment board requesting that the discount be granted. Such application and petition shall be subject to the same procedures as for exemptions set forth in s. 196.011(9).

(a)

An official letter from the United States Department of Veterans Affairs which states the percentage of the veteran’s service-connected disability and evidence that reasonably identifies the disability as combat-related;

(b)

A copy of the veteran’s honorable discharge; and

(c)

Proof of age as of January 1 of the year to which the discount will apply.

(5)

If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing, stating the reasons for denial, on or before July 1 of the year for which the application was filed. The applicant may reapply for the discount in a subsequent year using the procedure in this section. All notifications must specify the right to appeal to the value adjustment board and the procedures to follow in obtaining such an appeal under s. 196.193(5).

(6)

The property appraiser shall apply the discount by reducing the taxable value before certifying the tax roll to the tax collector.The property appraiser shall first ascertain all other applicable exemptions, including exemptions provided pursuant to local option, and deduct all other exemptions from the assessed value.The percentage discount portion of the remaining value which is attributable to service-connected disabilities shall be subtracted to yield the discounted taxable value.The resulting taxable value shall be included in the certification for use by taxing authorities in setting millage.The property appraiser shall place the discounted amount on the tax roll when it is extended.

(a)

The property appraiser shall first ascertain all other applicable exemptions, including exemptions provided pursuant to local option, and deduct all other exemptions from the assessed value.

(b)

The percentage discount portion of the remaining value which is attributable to service-connected disabilities shall be subtracted to yield the discounted taxable value.

(c)

The resulting taxable value shall be included in the certification for use by taxing authorities in setting millage.

(d)

The property appraiser shall place the discounted amount on the tax roll when it is extended.

(7)

An applicant for the discount under this section may apply for the discount before receiving the necessary documentation from the United States Department of Veterans Affairs or its predecessor. Upon receipt of the documentation, the discount shall be granted as of the date of the original application, and the excess taxes paid shall be refunded. Any refund of excess taxes paid shall be limited to those paid during the 4-year period of limitation set forth in s. 197.182(1)(e).

Source: Section 196.082 — Discounts for disabled veterans; surviving spouse carryover, https://www.­flsenate.­gov/Laws/Statutes/2024/0196.­082 (accessed Aug. 7, 2025).

196.001
Property subject to taxation 196.002
Legislative intent 196.011
Annual application required for exemption 196.012
Definitions 196.015
Permanent residency 196.021
Tax returns to show all exemptions and claims 196.24
Exemption for disabled ex-servicemember or surviving spouse 196.26
Exemption for real property dedicated in perpetuity for conservation purposes 196.28
Cancellation of delinquent taxes upon lands used for road purposes, etc 196.29
Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees 196.31
Taxes against state properties 196.031
Exemption of homesteads 196.32
Executive Office of the Governor 196.041
Extent of homestead exemptions 196.061
Rental of homestead to constitute abandonment 196.071
Homestead exemptions 196.075
Additional homestead exemption for persons 65 and older 196.081
Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans 196.082
Discounts for disabled veterans 196.091
Exemption for disabled veterans confined to wheelchairs 196.092
Verification of eligibility for certain disabled veterans and surviving spouses 196.095
Exemption for a licensed child care facility operating in an enterprise zone 196.101
Exemption for totally and permanently disabled persons 196.102
Exemption for certain totally and permanently disabled first responders 196.111
Property appraisers may notify persons entitled to homestead exemption 196.121
Homestead exemptions 196.131
Homestead exemptions 196.141
Homestead exemptions 196.151
Homestead exemptions 196.161
Homestead exemptions 196.171
Homestead exemptions 196.173
Exemption for deployed servicemembers 196.181
Exemption of household goods and personal effects 196.182
Exemption of renewable energy source devices 196.183
Exemption for tangible personal property 196.185
Exemption of inventory 196.192
Exemptions from ad valorem taxation 196.193
Exemption applications 196.194
Value adjustment board 196.195
Determining profit or nonprofit status of applicant 196.196
Determining whether property is entitled to charitable, religious, scientific, or literary exemption 196.197
Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services 196.198
Educational property exemption 196.199
Government property exemption 196.202
Property of widows, widowers, blind persons, and persons totally and permanently disabled 196.295
Property transferred to exempt governmental unit 196.1961
Exemption for historic property used for certain commercial or nonprofit purposes 196.1975
Exemption for property used by nonprofit homes for the aged 196.1976
Provisions of ss 196.1977
Exemption for property used by proprietary continuing care facilities 196.1978
Affordable housing property exemption 196.1979
County and municipal affordable housing property exemption 196.1983
Charter school exemption from ad valorem taxes 196.1985
Labor organization property exemption 196.1986
Community centers exemption 196.1987
Biblical history display property exemption 196.1993
Certain agreements with local governments for use of public property 196.1995
Economic development ad valorem tax exemption 196.1996
Economic development ad valorem tax exemption 196.1997
Ad valorem tax exemptions for historic properties 196.1998
Additional ad valorem tax exemptions for historic properties open to the public 196.1999
Space laboratories and carriers 196.2001
Not-for-profit sewer and water company property exemption 196.2002
Exemption for s. 501(c)(12) not-for-profit water and wastewater systems

Current through Fall 2025

§ 196.082. Discounts for disabled veterans; surviving spouse carryover's source at flsenate​.gov